Lottery
prizes are subject to taxation at source. There are five tax bands. Tax
Band 1: Tax-free up to €100. Tax Band 2: The portion of the prize
between €100.01-€300 is subject to a flat tax of €1.03. Tax Band 3: The
portion of the prize between €300.01-€500 is subject to a flat tax of
€3.10. Tax Band 4: The portion of the prize between €500.01-€1,000 is
subject to a flat tax of €3.10 and a tax rate of 6%. Tax Band 5: Any
portion of the prize exceeding €1,000.01 is subject to a flat tax of
€6.20 and a tax rate of 6%. Check the tax laws in your country of
residence for any further local taxation you may be subject to.